Boris Yeltsin may be linked to Swiss bank accounts containing about $15million — accounts which have been frozen by authorities investigating Russian money laundering, it was reported yesterday.

The criminal investigation may have been one of several reasons Yeltsin, 68, abruptly resigned as president of Russia on Friday, Newsweek reports.

Yeltsin’s handpicked successor, Vladimir Putin, promised the outgoing leader and his family complete immunity from prosecution.

In fact, the immunity order was one of Putin’s first presidential decrees.

Although Yeltsin’s aides have always denied that he has any foreign bank accounts, sources told Newsweek the Swiss accounts are not in Yeltsin’s own name — but in the name of offshore companies and individual businessmen, both Russian and foreign.

The Swiss authorities, which froze the accounts last summer, suspect they may be linked to former President Yeltsin, but refused to say why.

Swiss and Italian prosecutors are investigating an alleged multibillion-dollar Russian money-laundering scheme linked to Russian politicians, businessmen and their family members, and a separate case involving claims of bribes paid to Kremlin officials.

They also believe there are links between accounts in a Bank of New York money-laundering case and the frozen Swiss accounts.

The Kremlin denies the charges. Indeed, the politicians being investigated counter that the allegations were politically inspired to damage them in upcoming elections.

Although the freezing of the accounts does not imply wrongdoing, charges of corruption have been leveled at Yeltsin since last summer.

Some of the charges entail an alleged kickback scheme involving the Swiss construction company Mabetex. The charges allege Mabetex associates paid Yeltsin off by opening credit cards in his and his two daughters’ names and allowing them to buy whatever they wanted.

The allegations forced an impeachment vote — which Yeltsin won.

Before he resigned, Yeltsin’s advisers wanted to make sure both he and his family received guarantees against any prosecution once he left office.

Having a man they can trust as Yeltsin’s successor — who would give him that immunity — was key to his resignation, Newsweek reports.

On Dec. 24, Yeltsin made his decision to leave office, less than a week after his Unity Party’s success in Russia’s parliamentary elections. It remained a tightly held secret for a week.

Although Yeltsin insisted he was not stepping down because of his health, Newsweek reports sources saying his overall health had worsened significantly in the last few weeks.